Creando valor mediante la aplicación de modelos de capital intelectual

  1. Valentín Azofra Palenzuela 1
  2. Magda-Lizet Ochoa Hernández 2
  3. Begoña Prieto Moreno 3
  4. Alicia Santidrián Arroyo 3
  1. 1 Universidad de Valladolid, España
  2. 2 Universidad Autónoma de Tamaulipas, México
  3. 3 Universidad de Burgos, España
Erakutsi afiliazioak +
Aldizkaria:
Innovar: revista de ciencias administrativas y sociales

ISSN: 0121-5051

Argitalpen urtea: 2017

Alea: 27

Zenbakia: 65

Orrialdeak: 25-38

Mota: Artikulua

DOI: 10.15446/INNOVAR.V27N65.64887 DIALNET GOOGLE SCHOLAR lock_openSarbide irekia editor

Beste argitalpen batzuk: Innovar: revista de ciencias administrativas y sociales

Laburpena

The major contribution of this work is to provide new evidence to the explanatory literature on intellectual capital models that connects these models with the creation of business value. This study also relates the adoption level of intellectual capital models in a sample of Spanish companies with their annual financial statements under a long-term perspective. Results indicate that companies with higher adoption levels of such models report better value creation indexes: productivity (sales and benefit per employee), increase in sales and intellectual capital efficiency (ICE).

Datuen iturria: Dialnet